Ética profissional contábil: uma análise comparativa entre princípios bíblicos e os fundamentos normativos do código de ética do contador

Abstract

This study aimed to analyze, from a comparative perspective, the compatibility between moral values identified in the Scriptures and the principles established by the Accountant’s Code of Professional Ethics, seeking to understand value-based approximations between ethical frameworks of distinct natures, without establishing a direct historical causal relationship. The research was developed through a qualitative approach of a basic nature, with descriptive and exploratory objectives, using bibliographic and documentary research, as well as the comparative content analysis technique. Provisions of the Accountant’s Code of Professional Ethics and selected biblical texts were examined according to thematic correspondence criteria related to honesty, justice, responsibility, and informational veracity. The results indicated the existence of conceptual compatibility between historically consolidated moral values and the normative principles that guide professional accounting conduct, without establishing a direct causal relationship between such frameworks. In summary, it is observed that there is a conceptual convergence between moral values found in the Scriptures and the principles of the Accountant’s Code of Professional Ethics, highlighting that accounting ethics is grounded not only in formal regulations but also in values that reinforce integrity, responsibility, and trust in economic relations. Finally, it is emphasized that professional ethics constitutes a structuring element of accounting science, being essential for maintaining transparency, responsibility, and integrity in economic relations.